<table cellpadding="0" cellspacing="0" width="100%" align="left">
    <col width="50%">
    <col width="50%">

    <?php foreach ($aryNewsCategory as $key => $value) {?>
        <tr>
            <td align="left" valign="top">
                <div>
                    <label class="cpointer" for="per_news_category_<?php echo $value['news_category_id']; ?>"><input type="checkbox" name="per_news_category[]" id="per_news_category_<?php echo $value['news_category_id']; ?>"><?php echo $value['news_category_name']; ?></label>
                </div>
            <?php if (is_array($value['sub_category'])) {?>
                <?php foreach ($value['sub_category'] as $key2 => $sub2) { ?>
                    <div style="padding-left: 50px;">
                        <label class="cpointer" for="per_news_category_<?php echo $sub2['news_category_id']; ?>"><input type="checkbox" name="per_news_category[]" id="per_news_category_<?php echo $sub2['news_category_id']; ?>"><?php echo $sub2['news_category_name']; ?></label>
                    </div>
            <?php } ?>
        <?php } ?>
        </td>
    </tr>
<?php } ?>


</table>


